The U.S. Supreme Court has declined to consider the constitutionality of New York’s “Amazon” click-through sales tax nexus law, leaving it in effect and emboldening other states’ similar efforts. Unless federal legislation is enacted, interstate retailers are facing an era of unprecedented uncertainty as states seek to apply their new laws to compel tax collection by out-of-state retailers.
U.S. Supreme Court Denies Certiorari to Review New York’s Click-Through Nexus Law
By Mary Kay McCalla Martire and Stephen P. Kranz on December 5, 2013

Mary Kay McCalla Martire focuses her practice on state and local tax disputes. She helps clients with audits, tax-related litigation, letter rulings and settlement conferences. Mary Kay has experience resolving disputes involving income, sales and use, utility and telecommunications taxes, as well as premium and retaliatory tax. Read Mary Kay McCalla Martire's full bio.

Stephen (Steve) P. Kranz is a tax lawyer who solves tax problems differently. Over the course of his extensive career, Steve has acquired specific skills and developed a unique approach that helps clients develop and implement holistic solutions to all varieties of tax problems. He combines strategic thinking with effective skills for the courtroom, the statehouse and the conference room. Read Stephen Kranz's full bio.
Related Posts
- NYS Tax Department Revised Sales Tax Publication Answers Some Questions but Not Others
- The New “Click-Through”?: New York Budget Proposal Requires Marketplace Providers to Collect Tax
- New Jersey Issues Ominously Vague Guidance on New Click-Through Nexus Law
- If At First You Don’t Succeed, Try, Try Again: Illinois General Assembly Sends Revised Version of Click-Through Nexus Law to the Governor for Signature
- At the 10-Yard Line: New York Formally Proposes Corporate Tax Reform Regulations
BLOG EDITORS
STAY CONNECTED
TOPICS
ARCHIVES
RECENT POSTS
- Maryland Ad Tax Denials Coming: Are You Ready for Tax Court?
- At the 10-Yard Line: New York Formally Proposes Corporate Tax Reform Regulations
- OTA Finds CDTFA’s Audit Methodology Arbitrary
- As Minnesota Moves Toward GILTI Taxation, New Jersey May Be Moving Away from It
- Buehler Doesn’t Get a Day Off from Double Taxation


